A honeypot being an information security server attract the hackers towards it by showing open ports and services and monitor network traffic closely by playing some key feature roles: divert malicious traffic from valuable network machines, do in depth analyses of malicious traffic by generating early warning about new attacking techniques. This research has been done to mitigate SYN Flooding attack in DDOS environment. Most of the previous research has been conducted to mitigate DDOS attack, specifically for SYN Flooding attack there is still a room to enhance with respect to latest techniques. In this research a three way counter algorithm has been presented to mitigate SYN flooding attack. This algorithm is based on windows advance firewall rules. This work is enhancement of the firewall capabilities to identify SYN flooding attack. The proposed work evaluate in DDOS environment, result show the 97.5% identification, detection and mitigation of SYN Flood attack in DDOS environment.